OECD (2014), Model Tax Convention on Income and on Capital: Condensed Version 2014, OECD Publishing, Paris. Commentary to Art. 5. § 6. P. 97–98.
1063
Ibid.
1064
Ibid.
1065
Ibid.
1066
Interpretation and application of Article 5 (Permanent Establishment) of the OECD Model Tax Convention (12 October 2011 to 10 February 2012). OECD Public Discussion Draft. URL: www.oecd.org/dataoecd/23/7/48836726.pdf. P. 17.
